Schlagwörter: trade tax addback (12 gefunden)

1. 11. März 2024

   Trade tax banking privilege also for group financing company

   According to a ruling of the Supreme Tax Court the sole criterion for claiming the banking privilege for trade tax purposes is that the assets from banking transactions and the purchase of monetary receivables outweigh the assets from other business activities. With its decision the court thus keeps to the strict wording of the relevant statute.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Banking Act, trade tax addback, intra-gr ...
2. 30. Oktober 2023

   Trade tax addback of expenses for the provision of holiday h ...

   The Supreme Tax Court decided that payments made by a provider of holiday lettings to the respective owners of the holiday homes in order to sublet them himself to travelers may qualify as rental within the meaning of Section 8 No. 1 letter a Trade Tax Act and must in part be added back to the trading profit subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, Holiday accomodation, ...
3. 20. Juli 2023

   Trade tax addback of costs for grant of cable retransmission ...

   In a most recent decision, the Supreme Tax Court held that payments for granting cable retransmission rights may be added back for trade tax purposes pursuant to Section 8 No. 1 (f) of the German Trade Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, Licensing rights
4. 23. Juni 2023

   ECJ: Partial trade tax addback of portfolio dividends in 200 ...

   The trade tax addback of foreign portfolio dividends in the year 2001 is in line with the EU provision on the free movement of capital in Article 63 TFEU (formerly: Article 56 TEC). This was decided by the European Court of Justice in an answer to a preliminary request submitted by the Supreme Tax Court.

   Kategorien: European Court of Justice

   Schlagwörter: portfolio dividend, trade tax addback
5. 15. Februar 2023

   Supreme Tax Court: Full trade tax add-back of remuneration f ...

   The remuneration paid to managing directors for the management of a partnership limited by shares (KGaA) must be added back for trade tax purposes even where the KGaA concluded an employment contract directly with the managing directors who each are limited partners of a limited partnership (GmbH & Co. KG), which itself is the general partner of KGaA (the plaintiff). According to the Supreme Tax Court, such "third-party employment" does not reduce the amount of add-back when determining the KGaA's trading income if the KG is entitled to a corresponding claim for compensation by its articles of association.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: management agreement, trade tax addback
6. 01. Februar 2023

   Maintenance fees borne by lessor also added back for trade t ...

   The Supreme Tax Court decided that maintenance fees incurred under leasing agreements must also be added back to the income subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, maintenance expenses
7. 17. Oktober 2022

   Trade tax: Dividend income exemption also in case of double ...

   According to a decision of the Supreme Tax Court, the dividend income exemption for trade tax on qualifying shareholdings is also available for distributions of companies of foreign legal form with its statutory (registered) seat abroad, provided the foreign company is comparable to a German corporation, has its place of management in Germany and therefore maintains a permanent establishment there.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend exemption, trade tax addback
8. 24. Juni 2022

   No trade tax addback of rent paid for exhibition space at tr ...

   There is no addback for trade tax purposes for amounts paid by a German company for grounds used in exhibition halls of trade fairs. The costs for renting such a booth can only lead to an add-back if the exhibition ground would be part of the fixed assets of the exhibiting company and under the assumption that it was owned by the exhibiting company.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, trade fair
9. 27. April 2022

   Land tax charged to lessee is part of rent and subject to tr ...

   In a recently published decision, the German Supreme Tax Court held that land tax owed by the landlord but contractually passed on to the lessee is part of the rent and must therefore be added back in part to trading income subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: add-back, land tax, property rental, tra ...
10. 17. November 2020

    No trade tax add-back of rental costs allocated to productio ...

    Rental and lease payments for the use of movable fixed assets are not to be added back to trading profits in accordance with Section 8 No. 1 Letter d Trade Tax Act (TTA), insofar as they are to be attributed to the costs for the production/manufacture of current assets.

    Kategorien: Tax Court

    Schlagwörter: trade tax addback, rental expense, curre ...
11. 16. Juni 2020

    Federal Cabinet releases draft bill for post-covid stimulus ...

    The German Federal Cabinet has released the draft bill on the crisis management package aimed at mitigating the economic impact of the COVID 19 pandemic.

    Kategorien: Official Pronouncements

    Schlagwörter: Coronavirus (COVID-19), loss carry-back, ...
12. 03. Mai 2019

    Refinancing by leasing companies: treatment of notional inte ...

    According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Sale and Leaseback, Leasing, trade tax a ...